What is the dividend withholding rate between United Arab Emirates and India?
Under the United Arab Emirates-India tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 10% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 10% rate compares to a median of 10% across United Arab Emirates's 21 active treaty partners, and 10% across India's 48 active partners.
Network Comparison
United Arab Emirates
Rank 7 of 21 active treaties (lowest rate = #1)
Lower rates with: Singapore (5%), China (7%), Egypt (10%)
Higher rates with: Japan (10%), South Korea (10%), Malaysia (10%)
India
Rank 3 of 48 active treaties (lowest rate = #1)
Lower rates with: Brazil (0%), Saudi Arabia (5%)
Higher rates with: Austria (10%), Switzerland (10%), China (10%)